Judgement

The ITAT Mumbai upholds CAM, electricity and water charges form part of rent under Composite Occupancy Arrangement


ITAT Rules CAM Charges Paid for Use of Mall Premises Attract TDS as Rent under Section 194-I

ITAT deletes TP adjustments and restores Section 80-IA deduction on captive electricity and steam transfers.

ITAT Restores Section 80-IA Deduction, Deletes Electricity and Steam TP Adjustments

AAAR holds electricity injected into grid constitutes exempt supply, restricting related GST credits.

Steel Manufacturer Set Up 20.5 MW Solar Plant for Captive Use; AAAR Denies GST ITC on Inputs and Capital Goods Used in Solar Project

Supreme Court restores Delhi Electricity Regulatory Commission's order restricting depreciation recovery for Tata Power's Rithala Power Plant to six years.

Supreme Court refuses Tata Power's Depreciation Claim: consumers cannot be required to pay for electricity which they no longer received

Electricity excluded from fuel definition, denying lower GST rate for bus operation services.

Electricity Not Treated as Fuel; 18% GST Applicable on Services

The Authority for Advance Ruling (AAR) confirmed that the applicant is not required to obtain GST registration in West Bengal because they are exclusively supplying electrical energy, which is a wholly exempt good. It was further determined that since the solar plant remains the applicant's own asset for the duration of the 25-year agreement, there is no tax liability on its construction or installation.

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ITAT Rules CAM Charges Paid for Use of Mall Premises Attract TDS as Rent under Section 194-I

ITAT Restores Section 80-IA Deduction, Deletes Electricity and Steam TP Adjustments

Steel Manufacturer Set Up 20.5 MW Solar Plant for Captive Use; AAAR Denies GST ITC on Inputs and Capital Goods Used in Solar Project

Supreme Court refuses Tata Power's Depreciation Claim: consumers cannot be required to pay for electricity which they no longer received

Electricity Not Treated as Fuel; 18% GST Applicable on Services

AAR: No GST Registration Required for Solar Power Supplier Engaged Exclusively in Exempt Electricity Supply